CLA-2-42:OT:RR:NC:N4:441
Dawn Lowry
Unique Logistics International (BOS), Inc.
35 Village Road
Middleton, MA 01949
RE: The tariff classification of a molded plastic case from China
Dear Ms. Lowry:
In your letter dated August 23, 2022, you requested a tariff classification ruling on behalf of your client, Cirkul, Inc. In lieu of a sample, photos and product descriptions were provided for our review.
The merchandise under consideration is a molded plastic case. In your submission, you stated that it is constructed of 100% acrylonitrile butadiene styrene (ABS). The case is specially fitted to contain individual vials of flavored liquid. The article provides storage, protection, portability, and organization to the vials.
The applicable subheading for the article will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.99.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.99.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division